Which invoices will not appear in KSeF? Check the exceptions

Reminder: The National e-Invoicing System (KSeF) is a nationwide ICT platform used for issuing and receiving structured invoices. Ultimately, KSeF is intended to streamline document circulation, increase the security of settlements, and standardize invoicing in Poland. In practice, this means that the vast majority of taxpayers will be required to issue invoices exclusively in electronic form, via the KSeF system.

However, it is worth remembering that during the period when KSeF becomes mandatory, there are certain exceptions — not all invoices will have to be issued through the system, and some of them will not appear in it at all.

Invoices that will not have to be issued in KSeF

During the mandatory KSeF period, the following documents, among others, will remain outside the system:

1) Invoices issued to private individuals (B2C)

Invoices issued to natural persons who do not conduct business activity may be issued in KSeF, but there will be no obligation to do so.

2) Selected tickets treated as invoices

The following will not have to be issued in KSeF, among others:

motorway toll tickets that qualify as invoices,
single tickets for travel by rail, road transport, sea and air transport — provided they meet the conditions for being recognized as invoices.

3) Invoices related to air traffic control and supervision

This exception covers invoices issued for air traffic control and supervision services by the Central Route Charges Office (CRCO) EUROCONTROL on behalf of the Polish Air Navigation Services Agency.

4) VAT-exempt financial and insurance services

Invoices for the provision of VAT-exempt financial and insurance services may be issued in KSeF, but there will be no obligation to do so.

5) Self-billing where the counterparty does not have a Polish VAT number (NIP)

Invoices issued under a self-billing agreement may remain outside KSeF if one party to such an agreement is an entity that does not use a Polish NIP.

6) Invoices issued offline and during system failures

In specific situations, it will be possible to issue invoices outside the system:

in failure / offline / offline24 mode — however, such invoices will have to be submitted to KSeF within the required deadline,
during a complete KSeF outage — in this case, invoices will not have to be submitted to the system after the complete outage ends.

Transitional period until the end of 2026 – what else can be issued outside KSeF?

Additionally, during the transitional period until the end of 2026, it will be possible to issue outside KSeF:

1) Invoices issued from cash registers

From 2027, a cash register invoice may be issued only to a natural person who does not conduct business activity.

2) Receipts treated as simplified invoices

This applies to receipts up to a gross amount of PLN 450, containing the buyer’s NIP.
From 2027, it will no longer be possible to issue such receipts as simplified invoices.

Reminder: the obligation to issue invoices in KSeF will be introduced gradually:

from February 2026 – obligation for taxpayers whose gross sales in 2024 exceeded PLN 200,000,000,
from April 2026 – obligation for other taxpayers (gross sales in 2024 did not exceed PLN 200,000,000),
from January 2027 – obligation for taxpayers who issue invoices in a month with total gross sales not exceeding PLN 10,000.